PART 3

Diverted profits tax

Review and appeals

Amendment of CT return during review period: section 80 or 81 case
101A
1
This section applies where a charging notice is issued to a company by reason of section 80 or 81 applying in relation to it for an accounting period.
2
At any time during
...
the review period
except the last 30 days of that period
, the company may amend its company tax return for the accounting period so as to reduce the taxable diverted profits arising to it in the accounting period.
3
Paragraph 31(3) of Schedule 18 to FA 1998 (amendment not to take effect during enquiry) does not apply in relation to an amendment made under subsection (2).
Ss. 101A, 101B inserted (12.2.2019) by Finance Act 2019 (c. 1), Sch. 6 para. 12
S. 101A(3) inserted (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2022 (c. 3), s. 28(2)(b)
Words in s. 101A(2) omitted (with effect in accordance with s. 28(5) of the amending Act) by virtue of Finance Act 2022 (c. 3), s. 28(2)(a)(i)
Words in s. 101A(2) inserted (with effect in accordance with s. 28(5) of the amending Act) by Finance Act 2022 (c. 3), s. 28(2)(a)(ii)